{"product_id":"accounting-9781119494782","title":"Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003e1 Introduction to Financial Statements 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eKnowing the Numbers:\u003c\/i\u003e Columbia Sportswear Company 1-1\u003c\/p\u003e \u003cp\u003eBusiness Organization and Accounting Information Uses 1-2\u003c\/p\u003e \u003cp\u003eThe Three Types of Business Activity 1-7\u003c\/p\u003e \u003cp\u003eThe Four Financial Statements 1-9\u003c\/p\u003e \u003cp\u003eA Look at IFRS 1-42\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 A Further Look at Financial Statements 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eJust Fooling Around?:\u003c\/i\u003e The Motley Fool 2-2\u003c\/p\u003e \u003cp\u003eThe Classified Balance Sheet 2-3\u003c\/p\u003e \u003cp\u003eAnalyzing the Financial Statements Using Ratios 2-8\u003c\/p\u003e \u003cp\u003eFinancial Reporting Concepts 2-15\u003c\/p\u003e \u003cp\u003eA Look at IFRS 2-45\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 The Accounting Information System 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eAccidents Happen:\u003c\/i\u003e MF Global Holdings Ltd 3-1\u003c\/p\u003e \u003cp\u003eUsing the Accounting Equation to Analyze Transactions 3-3\u003c\/p\u003e \u003cp\u003eAccounts, Debits, and Credits 3-11\u003c\/p\u003e \u003cp\u003eUsing a Journal 3-17\u003c\/p\u003e \u003cp\u003eThe Ledger and Posting 3-20\u003c\/p\u003e \u003cp\u003eThe Trial Balance 3-30\u003c\/p\u003e \u003cp\u003eA Look at IFRS 3-61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Accrual Accounting Concepts 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eKeeping Track of Groupons:\u003c\/i\u003e Groupon 4-1\u003c\/p\u003e \u003cp\u003eAccrual-Basis Accounting and Adjusting Entries 4-2\u003c\/p\u003e \u003cp\u003eAdjusting Entries for Deferrals 4-7\u003c\/p\u003e \u003cp\u003eAdjusting Entries for Accruals 4-14\u003c\/p\u003e \u003cp\u003eThe Adjusted Trial Balance and Closing Entries 4-21\u003c\/p\u003e \u003cp\u003eAppendix 4A: Using a Worksheet 4-33\u003c\/p\u003e \u003cp\u003eA Look at IFRS 4-65\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Merchandising Operations and the Multiple-Step Income Statement 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eBuy Now, Vote Later:\u003c\/i\u003e REI 5-1\u003c\/p\u003e \u003cp\u003eMerchandising Operations and Inventory Systems 5-3\u003c\/p\u003e \u003cp\u003eRecording Purchases under a Perpetual System 5-6\u003c\/p\u003e \u003cp\u003eRecording Sales under a Perpetual System 5-11\u003c\/p\u003e \u003cp\u003eMultiple-Step and Comprehensive Income Statements 5-15\u003c\/p\u003e \u003cp\u003eCost of Goods Sold Under a Periodic System 5-21\u003c\/p\u003e \u003cp\u003eGross Profit Rate and Profit Margin 5-22\u003c\/p\u003e \u003cp\u003eAppendix 5A: Periodic Inventory System 5-26\u003c\/p\u003e \u003cp\u003eAppendix 5B: Adjusting Entries for Credit Sales with Returns and Allowances 5-29\u003c\/p\u003e \u003cp\u003eA Look at IFRS 5-54\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Reporting and Analyzing Inventory 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e“\u003ci\u003eWhere Is That Spare Bulldozer Blade?\u003c\/i\u003e”\u003ci\u003e:\u003c\/i\u003e Caterpillar 6-1\u003c\/p\u003e \u003cp\u003eClassifying and Determining Inventory 6-2\u003c\/p\u003e \u003cp\u003eInventory Methods and Financial Effects 6-6\u003c\/p\u003e \u003cp\u003eInventory Presentation and Analysis 6-15\u003c\/p\u003e \u003cp\u003eAppendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-21\u003c\/p\u003e \u003cp\u003eAppendix 6B: Effects of Inventory Errors 6-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Internal Control, and Cash 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eMinding the Money in Madison:\u003c\/i\u003e Barriques 7-1\u003c\/p\u003e \u003cp\u003eFraud and Internal Control 7-3\u003c\/p\u003e \u003cp\u003eCash Controls 7-12\u003c\/p\u003e \u003cp\u003eControl Features of a Bank Account 7-17\u003c\/p\u003e \u003cp\u003eReporting Cash and Cash Management 7-24\u003c\/p\u003e \u003cp\u003eAppendix 7A: Operation of a Petty Cash Fund 7-30\u003c\/p\u003e \u003cp\u003eA Look at IFRS 7-56\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Reporting and Analyzing Receivables 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWhat’s cooking?\u003c\/i\u003e Nike 8-1\u003c\/p\u003e \u003cp\u003eRecognition of Accounts Receivable 8-3\u003c\/p\u003e \u003cp\u003eValuation and Disposition of Accounts Receivable 8-5\u003c\/p\u003e \u003cp\u003eNotes Receivable 8-14\u003c\/p\u003e \u003cp\u003eReceivables Presentation and Management 8-18\u003c\/p\u003e \u003cp\u003eA Look at IFRS 8-47\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Reporting and Analyzing Long-Lived Assets 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eA Tale of Two Airlines:\u003c\/i\u003e American Airlines 9-1\u003c\/p\u003e \u003cp\u003ePlant Asset Expenditures 9-3\u003c\/p\u003e \u003cp\u003eDepreciation Methods 9-9\u003c\/p\u003e \u003cp\u003ePlant Asset Disposals 9-15\u003c\/p\u003e \u003cp\u003eIntangible Assets 9-18\u003c\/p\u003e \u003cp\u003eStatement Presentation and Analysis 9-21\u003c\/p\u003e \u003cp\u003eAppendix 9A: Other Depreciation Methods 9-27\u003c\/p\u003e \u003cp\u003eA Look at IFRS 9-54\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Reporting and Analyzing Liabilities 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eAnd Then There Were Two:\u003c\/i\u003e Maxwell Car Company 10-1\u003c\/p\u003e \u003cp\u003eAccounting for Current Liabilities 10-3\u003c\/p\u003e \u003cp\u003eMajor Characteristics of Bonds 10-8\u003c\/p\u003e \u003cp\u003eAccounting for Bond Transactions 10-12\u003c\/p\u003e \u003cp\u003ePresentation and Analysis 10-18\u003c\/p\u003e \u003cp\u003eAppendix 10A: Straight-Line Amortization 10-24\u003c\/p\u003e \u003cp\u003eAppendix 10B: Effective-Interest Amortization 10-27\u003c\/p\u003e \u003cp\u003eAppendix 10C: Accounting for Long-Term Notes Payable 10-30\u003c\/p\u003e \u003cp\u003eA Look at IFRS 10-58\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Reporting and Analyzing Stockholders’ Equity 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eOh Well, I Guess I’ll Get Rich:\u003c\/i\u003e Facebook 11-1\u003c\/p\u003e \u003cp\u003eCorporate Form of Organization 11-3\u003c\/p\u003e \u003cp\u003eAccounting for Common, Preferred, and Treasury Stock 11-11\u003c\/p\u003e \u003cp\u003eCash Dividends, Stock Dividends, and Stock Splits 11-15\u003c\/p\u003e \u003cp\u003ePresentation and Analysis 11-22\u003c\/p\u003e \u003cp\u003eAppendix 11A: Entries for Stock Dividends 11-30\u003c\/p\u003e \u003cp\u003eA Look at IFRS 11-54\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Statement of Cash Flows 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eGot Cash?:\u003c\/i\u003e Microsoft 12-1\u003c\/p\u003e \u003cp\u003eUsefulness and Format of the Statement of Cash Flows 12-3\u003c\/p\u003e \u003cp\u003ePreparing the Statement of Cash Flows—Indirect Method 12-6\u003c\/p\u003e \u003cp\u003eAnalyzing the Statement of Cash Flows 12-17\u003c\/p\u003e \u003cp\u003eAppendix 12A: Statement of Cash Flows—Direct Method 12-22\u003c\/p\u003e \u003cp\u003eAppendix 12B: Worksheet for the Indirect Method 12-29\u003c\/p\u003e \u003cp\u003eAppendix 12C: Statement of Cash Flows—T-Account Approach 12-34\u003c\/p\u003e \u003cp\u003eA Look at IFRS 12-61\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Financial Analysis: The Big Picture 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eIt Pays to Be Patient:\u003c\/i\u003e Warren Buffett 13-2\u003c\/p\u003e \u003cp\u003eSustainable Income and Quality of Earnings 13-3\u003c\/p\u003e \u003cp\u003eHorizontal Analysis and Vertical Analysis 13-9\u003c\/p\u003e \u003cp\u003eRatio Analysis 13-14\u003c\/p\u003e \u003cp\u003eA Look at IFRS 13-54\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Managerial Accounting 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eJust Add Water\u003c\/i\u003e … \u003ci\u003eand Paddle\u003c\/i\u003e: Current Designs 14-1\u003c\/p\u003e \u003cp\u003eManagerial Accounting Basics 14-3\u003c\/p\u003e \u003cp\u003eManagerial Cost Concepts 14-7\u003c\/p\u003e \u003cp\u003eManufacturing Costs in Financial Statements 14-10\u003c\/p\u003e \u003cp\u003eManagerial Accounting Today 14-14\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Job Order Costing 15-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eProfiting from the Silver Screen\u003c\/i\u003e: Disney 15-1\u003c\/p\u003e \u003cp\u003eCost Accounting Systems 15-3\u003c\/p\u003e \u003cp\u003eAssigning Manufacturing Costs 15-7\u003c\/p\u003e \u003cp\u003ePredetermined Overhead Rates 15-12\u003c\/p\u003e \u003cp\u003eEntries for Jobs Completed and Sold 15-15\u003c\/p\u003e \u003cp\u003eApplied Manufacturing Overhead 15-20\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Process Costing 16-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Little Guy Who Could\u003c\/i\u003e: Jones Soda 16-1\u003c\/p\u003e \u003cp\u003eOverview of Process Cost Systems 16-3\u003c\/p\u003e \u003cp\u003eProcess Cost Flow and Assigning Costs 16-6\u003c\/p\u003e \u003cp\u003eEquivalent Units 16-9\u003c\/p\u003e \u003cp\u003eThe Production Cost Report 16-12\u003c\/p\u003e \u003cp\u003eAppendix 16A: FIFO Method for Equivalent Units 16-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Activity-Based Costing 17-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003ePrecor Is on Your SiÞ\u003c\/i\u003e: Precor 17-1\u003c\/p\u003e \u003cp\u003eTraditional vs. Activity-Based Costing 17-3\u003c\/p\u003e \u003cp\u003eABC and Manufacturers 17-7\u003c\/p\u003e \u003cp\u003eABC Benefits and Limitations 17-12\u003c\/p\u003e \u003cp\u003eABC and Service Industries 17-17\u003c\/p\u003e \u003cp\u003eAppendix 17A: Just-in-Time Processing 17-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Cost-Volume-Profit 18-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eDon’t Worry—Just Get Big\u003c\/i\u003e: Amazon.com 18-1\u003c\/p\u003e \u003cp\u003eCost Behavior Analysis 18-2\u003c\/p\u003e \u003cp\u003eMixed Costs Analysis 18-7\u003c\/p\u003e \u003cp\u003eCost-Volume-Profit Analysis 18-10\u003c\/p\u003e \u003cp\u003eBreak-Even Analysis 18-14\u003c\/p\u003e \u003cp\u003eTarget Net Income and Margin of Safety 18-18\u003c\/p\u003e \u003cp\u003eAppendix 18A: Regression Analysis 18-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Cost-Volume-Profit Analysis: Additional Issues 19-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eNot Even a Flood Could Stop It:\u003c\/i\u003e Whole Foods Market 19-1\u003c\/p\u003e \u003cp\u003eBasic CVP Concepts 19-3\u003c\/p\u003e \u003cp\u003eSales Mix and Break-Even Sales 19-8\u003c\/p\u003e \u003cp\u003eSales Mix with Limited Resources 19-12\u003c\/p\u003e \u003cp\u003eOperating Leverage and Profitability 19-14\u003c\/p\u003e \u003cp\u003eAppendix 19A: Absorption Costing vs. Variable Costing 19-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Incremental Analysis 20-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eKeeping It Clean:\u003c\/i\u003e Method Products 20-1\u003c\/p\u003e \u003cp\u003eDecision-Making and Incremental Analysis 20-3\u003c\/p\u003e \u003cp\u003eSpecial Orders 20-6\u003c\/p\u003e \u003cp\u003eMake or Buy 20-8\u003c\/p\u003e \u003cp\u003eSell or Process Further 20-10\u003c\/p\u003e \u003cp\u003eRepair, Retain, or Replace Equipment 20-14\u003c\/p\u003e \u003cp\u003eEliminate Unprofitable Segment or Product 20-15\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Pricing 21-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThey’ve Got Your Size—and Color:\u003c\/i\u003e Zappos.com 21-1\u003c\/p\u003e \u003cp\u003eTarget Costing 21-3\u003c\/p\u003e \u003cp\u003eCost-Plus and Variable-Cost Pricing 21-5\u003c\/p\u003e \u003cp\u003eTime-and-Material Pricing 21-10\u003c\/p\u003e \u003cp\u003eTransfer Prices 21-13\u003c\/p\u003e \u003cp\u003eAppendix 21A: Absorption-Cost and Variable-Cost Pricing 21-21\u003c\/p\u003e \u003cp\u003eAppendix 21B: Transfers between Divisions in Different Countries 21-24\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Budgetary Planning 22-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWhat’s in Your Cupcake?:\u003c\/i\u003e Baby Cakes NYC 22-1\u003c\/p\u003e \u003cp\u003eEffective Budgeting and the Master Budget 22-3\u003c\/p\u003e \u003cp\u003eSales, Production, and Direct Materials Budgets 22-8\u003c\/p\u003e \u003cp\u003eDirect Labor, Manufacturing Overhead, and S\u0026amp;A Expense Budgets 22-13\u003c\/p\u003e \u003cp\u003eCash Budget and Budgeted Balance Sheet 22-17\u003c\/p\u003e \u003cp\u003eBudgeting in Nonmanufacturing Companies 22-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e23 Budgetary Control and Responsibility Accounting 23-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003ePumpkin Madeleines and a Movie: \u003c\/i\u003eTribeca Grand 23-1\u003c\/p\u003e \u003cp\u003eBudgetary Control and Static Budget Reports 23-3\u003c\/p\u003e \u003cp\u003eFlexible Budget Reports 23-6\u003c\/p\u003e \u003cp\u003eResponsibility Accounting and Responsibility Centers 23-13\u003c\/p\u003e \u003cp\u003eInvestment Centers 23-22\u003c\/p\u003e \u003cp\u003eAppendix 23A: ROI vs. Residual Income 23-28\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 Standard Costs and Balanced Scorecard 24-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e80,000 Different Caffeinated Combinations:\u003c\/i\u003e Starbucks 24-2\u003c\/p\u003e \u003cp\u003eOverview of Standard Costs 24-3\u003c\/p\u003e \u003cp\u003eDirect Materials Variances 24-7\u003c\/p\u003e \u003cp\u003eDirect Labor and Manufacturing Overhead Variances 24-11\u003c\/p\u003e \u003cp\u003eVariance Reports and Balanced Scorecards 24-16\u003c\/p\u003e \u003cp\u003eAppendix 24A: Standard Cost Accounting System 24-21\u003c\/p\u003e \u003cp\u003eAppendix 24B: Overhead Controllable and Volume Variances 24-24\u003c\/p\u003e \u003cp\u003e\u003cb\u003e25 Planning for Capital Investments 25-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFloating Hotels:\u003c\/i\u003e Holland America Line 25-2\u003c\/p\u003e \u003cp\u003eCapital Budgeting and Cash Payback 25-3\u003c\/p\u003e \u003cp\u003eNet Present Value Method 25-6\u003c\/p\u003e \u003cp\u003eCapital Budgeting Challenges and Refinements 25-11\u003c\/p\u003e \u003cp\u003eInternal Rate of Return 25-16\u003c\/p\u003e \u003cp\u003eAnnual Rate of Return 25-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX A Specimen Financial Statements: Apple Inc. A-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX B Specimen Financial Statements: Columbia Sportswear Company B-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX C Specimen Financial Statements: VF Corporation C-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX D Specimen Financial Statements: Amazon.com, Inc. D-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX E Specimen Financial Statements: Wal-Mart Stores, Inc. E-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX F Specimen Financial Statements: Louis Vuitton F-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX G Time Value of Money G-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInterest and Future Values G-1\u003c\/p\u003e \u003cp\u003eNature of Interest G-1\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Amount G-3\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity G-5\u003c\/p\u003e \u003cp\u003ePresent Values G-7\u003c\/p\u003e \u003cp\u003ePresent Value Variables G-7\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount G-7\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity G-9\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting G-11\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond G-11\u003c\/p\u003e \u003cp\u003eCapital Budgeting Situations G-14\u003c\/p\u003e \u003cp\u003eUsing Financial Calculators G-15\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum G-16\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity G-17\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Sum G-17\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity G-17\u003c\/p\u003e \u003cp\u003eInternal Rate of Return G-18\u003c\/p\u003e \u003cp\u003eUseful Applications of the Financial Calculator G-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX H Reporting and Analyzing Investments H-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting for Debt Investments H-1\u003c\/p\u003e \u003cp\u003eWhy Corporations Invest H-1\u003c\/p\u003e \u003cp\u003eAccounting for Debt Investments H-3\u003c\/p\u003e \u003cp\u003eAccounting for Stock Investments H-4\u003c\/p\u003e \u003cp\u003eHoldings of Less Than 20% H-4\u003c\/p\u003e \u003cp\u003eHoldings Between 20% and 50% H-5\u003c\/p\u003e \u003cp\u003eHoldings of More Than 50% H-6\u003c\/p\u003e \u003cp\u003eReporting Investments in Financial Statements H-7\u003c\/p\u003e \u003cp\u003eDebt Securities H-7\u003c\/p\u003e \u003cp\u003eEquity Securities H-10\u003c\/p\u003e \u003cp\u003eBalance Sheet Presentation H-11\u003c\/p\u003e \u003cp\u003ePresentation of Realized and Unrealized Gain or Loss H-12\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX I Payroll Accounting I-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRecording the Payroll I-1\u003c\/p\u003e \u003cp\u003eDetermining the Payroll I-2\u003c\/p\u003e \u003cp\u003eRecording the Payroll I-5\u003c\/p\u003e \u003cp\u003eEmployer Payroll Taxes I-8\u003c\/p\u003e \u003cp\u003eFICA Taxes I-8\u003c\/p\u003e \u003cp\u003eFederal Unemployment Taxes I-8\u003c\/p\u003e \u003cp\u003eState Unemployment Taxes I-8\u003c\/p\u003e \u003cp\u003eRecording Employer Payroll Taxes I-9\u003c\/p\u003e \u003cp\u003eFiling and Remitting Payroll Taxes I-9\u003c\/p\u003e \u003cp\u003eInternal Control for Payroll I-10\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX J Subsidiary Ledgers and Special Journals J-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSubsidiary Ledgers J-1\u003c\/p\u003e \u003cp\u003eSubsidiary Ledger Example J-2\u003c\/p\u003e \u003cp\u003eAdvantages of Subsidiary Ledgers J-3\u003c\/p\u003e \u003cp\u003eSpecial Journals J-4\u003c\/p\u003e \u003cp\u003eSales Journal J-4\u003c\/p\u003e \u003cp\u003eCash Receipts Journal J-7\u003c\/p\u003e \u003cp\u003ePurchases Journal J-11\u003c\/p\u003e \u003cp\u003eCash Payments Journal J-13\u003c\/p\u003e \u003cp\u003eEffects of Special Journals on the General Journal J-16\u003c\/p\u003e \u003cp\u003eCybersecurity: A Final Comment J-17\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX K Accounting for Partnerships K-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForming a Partnership K-1\u003c\/p\u003e \u003cp\u003eCharacteristics of Partnerships K-1\u003c\/p\u003e \u003cp\u003eOrganizations with Partnerships Characteristics K-2\u003c\/p\u003e \u003cp\u003eAdvantages and Disadvantages of Partnerships K-3\u003c\/p\u003e \u003cp\u003eThe Partnership Agreement K-4\u003c\/p\u003e \u003cp\u003eAccounting for a Partnership Formation K-5\u003c\/p\u003e \u003cp\u003eAccounting for Partnership Net Income or Net Loss K-6\u003c\/p\u003e \u003cp\u003eDividing Net Income or Net Loss K-6\u003c\/p\u003e \u003cp\u003ePartnership Financial Statements K-9\u003c\/p\u003e \u003cp\u003eAccounting for Partnership Liquidation K-10\u003c\/p\u003e \u003cp\u003eNo Capital Deficiency K-11\u003c\/p\u003e \u003cp\u003eCapital Deficiency K-12\u003c\/p\u003e \u003cp\u003eAdmission and Withdrawal of Partners K-14\u003c\/p\u003e \u003cp\u003eAdmission of a Partner K-14\u003c\/p\u003e \u003cp\u003eWithdrawal of a Partner K-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAPPENDIX L Accounting for Sole Proprietorships L-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCorporation versus Sole Proprietorship Equity Accounts L-1\u003c\/p\u003e \u003cp\u003eAccounts that Change Owner’s Equity L-2\u003c\/p\u003e \u003cp\u003eOwner’s Equity in a Sole Proprietorship L-2\u003c\/p\u003e \u003cp\u003eRecording Transactions of a Proprietorship L-3\u003c\/p\u003e \u003cp\u003eRetained Earnings Statement versus Owner’s Equity Statement L-3\u003c\/p\u003e \u003cp\u003eClosing the Books for a Sole Proprietorship L-4\u003c\/p\u003e \u003cp\u003ePreparing a Post-Closing Trail Balance for a Proprietorship L-7\u003c\/p\u003e \u003cp\u003eCompany Index I-1\u003c\/p\u003e \u003cp\u003eSubject Index I-3\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528857002327,"sku":"9781119494782","price":135.8,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/accounting-9781119494782","provider":"Book Curl","version":"1.0","type":"link"}